Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Sales of ERP products for accounting firms and medium-sized and small businesses remained strong, while the shift to a subscription-based model increased software usage fee revenue and recurring service revenue. Selling, general and administrative expenses increased by ¥1,150 million due to a substantial increase in personnel expenses, but operating profit increased on the effect of higher revenue and other factors.
Not applicable
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥25,727 million (YoY +6.4%) |
| Operating profit | ¥3,800 million (YoY +20.6%) |
| Ordinary income | ¥3,875 million (YoY +19.0%) |
| Profit attributable to owners of the parent | ¥2,500 million (YoY -5.8%) |
| Net income per share | ¥83.48 |
| Equity ratio | End of the current fiscal period 67.9 / End of previous period 67.3 |
| Total assets | ¥50,103 million |
| Net assets | ¥34,457 million |
| Cash flows from operating activities | ¥2,748 million |
| Cash flows from investing activities | ¥-1,724 million |
| Cash flows from financing activities | ¥-2,391 million |
| Cash and cash equivalents at end of period | ¥12,403 million |
| Full-year earnings forecast | Net Sales ¥53,800 million (YoY +10.0%) / Operating profit ¥7,230 million (YoY +8.3%) / Ordinary income ¥7,380 million (YoY +7.4%) / Net income ¥4,810 million (YoY -11.1%) |
| Annual Dividend Forecast | ¥60 → ¥65 |
| Depreciation and amortization | ¥750 million |
| Impairment loss | None recorded for the interim period |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥41 million / Extraordinary loss Loss on retirement of non-current assets ¥0 million, Impairment Losses on Investment Securities ¥34 million |
| Disclosure regarding the going concern assumption | Not applicable |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name None |
| Material subsequent events | At a meeting of the Board of Directors held on 30 October 2026, the Company resolved to introduce an employee stock ownership benefit trust (J-ESOP). The amount to be entrusted is ¥2,740 million, and the maximum number of shares to be acquired is 1,000,000 shares. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 32,306,286 |
| Treasury Shares at Period-End | 2,350,381 |
| Factors Behind Changes in Business Performance | Sales of ERP products for accounting firms and medium-sized and small businesses remained strong, while the shift to a subscription-based model increased software usage fee revenue and recurring service revenue. Selling, general and administrative expenses increased by ¥1,150 million due to a substantial increase in personnel expenses, but operating profit increased on the effect of higher revenue and other factors. |
Items this document does not state (8)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Sales of ERP products for accounting firms and medium-sized and small businesses remained strong, while the shift to a subscription-based model increased software usage fee revenue and recurring service revenue. Selling, general and administrative expenses increased by ¥1,150 million year on year due to a substantial increase in personnel expenses, but operating profit increased on the effect of higher revenue and other factors.